Accounting

Accounting Associate Degree
Certificate of Accounting Concentration  (CPA Exam Preparation)
Certificate of Fraud Examination
Certificate of Internal Auditing
Certificate of Taxation Specialist
CPA Exam Review (courses only; no certificate)

(Bookkeeping Certificate: See Business Office
   Applications)

 

Accountants, and the theoretical principles they use in their work, stand at the very center of our financial and economic activities. Economists, investors, business executives, labor leaders, bankers, and government officials all rely upon financial statements and other reports prepared by accountants to summarize and interpret the multitude of financial transactions that comprise day-to-day economic activity. The true value of an accountant is measured by his or her ability to develop and present understandable, reliable analyses of financial positions and the results of operations upon which business decisions are based.
 
The Accounting Associate Degree program prepares graduates for employment as accountants in business, industry, and government. Many experienced accountants become owners/operators of their own public accounting firms. The program emphasizes the use of personal computers along with manual procedures of accounting. The Accounting Associate Degree program is ideally suited to the needs of those who wish to take the Ohio CPA Examination with qualifying examinations upon graduation.

Certificate of Accounting Concentration (CPA Exam Preparation)

The Certificate of Accounting Concentration is intended for individuals who possess a bachelor’s, a master’s, or a doctoral degree in an area other than accounting and want to qualify under Ohio law to sit for the Ohio CPA exam. The 61 hours of course work recommended would provide candidates with the broadest possible knowledge of all four parts of the Ohio exam.

Certificate of Fraud Examination

The Certificate of Fraud Examination will develop the skills required to be successful in the challenging and interesting field of fraud examination. Students will learn how to prevent fraud, detect fraud, and investigate fraud within a company or government agency. Fraud examiners find employment in internal audit departments, private practice, and various governmental and regulatory agencies.  Fraud examiners also serve as expert witnesses in both criminal and civil cases.

Certificate of Internal Auditing

The Certificate of Internal Audit program develops the competencies required for today’s internal auditor or the business professional involved with, or responsible for, related issues. The topics covered in this certificate program include Sarbanes-Oxley compliance, internal auditing, operational auditing, fraud control, and fraud prevention. These topics will be covered in eight 5-week courses. Courses meet one evening per week, making them convenient for the working professional. This certificate can be obtained easily in a year, taking one course at a time.

Certificate of Taxation Specialist

The Certificate of Taxation Specialist was developed to provide students with an understanding of the fundamental concepts of practicing in all areas of taxation.  Students will obtain the needed tools and skills necessary to be employable within a tax firm or pursue their own tax preparation practice.  This certificate will also allow students to pursue this specialized area of employment opportunity without the extensive coursework that is required in the Associate Degree.

Traditional Classes and Distance Learning Choices at Columbus State

The Accounting program offers both traditional and distance learning (DL) options for students. The traditional learning experience provides students with high quality instruction in small classes at the downtown campus and off-campus locations. Accounting also offers distance learning courses, which provide the same high quality learning as traditional instruction and provide the flexibility of completing course work online or through video based instruction.
 
Upon completion of the Associate of Applied Science degree in Accounting, the graduate will be able to:

• Apply generally accepted accounting principles to measure, process, and communicate financial information about a business entity.
• Use accounting computer software to maintain accounting records and prepare financial statements.
• Prepare flowcharts and evaluate the internal control of an accounting system.
• Apply theory and practical applications to budgeting, break-even analysis, product costing, profit planning, and cost analysis for decision making purposes.
• Compare and use financial statements for decision-making purposes.
• Explain the purpose and standards for an independent audit, as well as the procedures used in applying auditing standards while conducting an independent audit.
• Prepare budgets and forecasts for financial decisions.
• Identify and describe each of the rules contained in the AICPA Code of Professional Conduct. 
• The student will be able to apply the rules from the Internal Revenue Code and various state and local governing authorities in the calculation and reporting of taxable income and income tax liabilities for individuals and diverse business and not-for-profit entities, as well as in the preparation of payroll and other tax returns. Additionally, the student will understand the nature of the federal tax system and research tax issues. 

Accounting Associate Degree

COURSE	CR
Quarter 1
ENGL 101	Beginning Composition	3
BMGT 111	Management	5
ACCT 106	Financial Accounting	5
ACCT 107	Managerial Accounting	5
ECON 200	Principles of Microeconomics	5
TOTAL CREDIT HOURS		23
Quarter 2
ENGL 102	Essay and Research	3
GEOG 240	World Economic Geography	5
ACCT 108	Intermediate Preparedness	4
ACCT 126	Accounting Systems	4
FMGT 201	Corporate Finance	5
TOTAL CREDIT HOURS		21
Quarter 3
COMM 200	Business Communications	3
COMM 105	Speech	3
ACCT 250	Intermediate Accounting I	4
ACCT 211	Cost Accounting	4
LEGL 264	Legal Environment of Business	4
TOTAL CREDIT HOURS		18
Quarter 4
MATH 135	Elementary Statistics	5
ACCT 252	Intermediate Accounting II	4
ACCT 232	Federal Taxation I	4
HUM XXX	Humanities 111, 112, 113, 151, 152 or 224	5
TOTAL CREDIT HOURS		18
Quarter 5
ACCT 253	Intermediate Accounting III	4
ACCT 236	Federal Taxation II	4
ACCT 241	Auditing I: Principles	3
BMGT 272	Case Studies in Strategic Management	4
TOTAL CREDIT HOURS		15
Quarter 6
ACCT xxx	Accounting Technical Elective	4
ACCT 242	Auditing II: Applications	3
ACCT 243	Professional Standards and Ethics for Accountants	1
ACCT 271*	Accounting Practicum	3
ACCT 272*	Accounting Seminar	2
TOTAL CREDIT HOURS		13
TOTAL DEGREE CREDIT HOURS		108

* Must be taken together

Technical Elective must be selected from the following list of courses:

ACCT 121	Data Processing for Accountants	4
BOA 119	Basic Internal Controls and Fraud Prevention	2
ACCT 231	State and Local Taxation	4
ACCT 239	Advanced Taxation	4
ACCT 240	Tax Practice	4
ACCT 258	Advanced Accounting	4
ACCT 266	Public Administration/Fund Accounting	4
ACCT 275	Fraud Examination I	2
ACCT 276	Fraud Examination II	2
ACCT 277	Fraud the Legal Environment	4
ACCT 278	Fraud and Investigative Procedures	4
ACCT 281	Sarbanes-Oxley Act I	2
ACCT 282	Sarbanes-Oxley Act II	2
ACCT 285	CPA Exam Preparation: Auditing and Attestation	3
ACCT 286	CPA Exam Preparation: Business Environment	3
ACCT 287	CPA Exam Preparation: Financial Accounting & Reporting	3
ACCT 288	CPA Exam Preparation: Regulation	4
ACCT 291	Internal Audit I	2
ACCT 292	Internal Audit II	2
ACCT 293	Operational Auditing	2
ACCT 294	Internal Audit: Special Topics	2
ACCT 295–299	Studies in Contemporary Accounting	1–5

Certificate of Accounting Concentration (CPA Exam Preparation)

COURSE	CR
Quarter 1
ACCT 106	Financial Accounting	5
ACCT 107	Managerial Accounting	5
TOTAL CREDIT HOURS		10
Quarter 2
ACCT 108	Intermediate Preparedness	4
ACCT 126	Accounting Systems	4
TOTAL CREDIT HOURS		8
Quarter 3
ACCT 250	Intermediate Accounting I	4
ACCT 211	Cost Accounting	4
TOTAL CREDIT HOURS		8
Quarter 4
LEGL 264	Legal Environment of Business	4
ACCT 252	Intermediate Accounting II	4
ACCT 232	Federal Taxation I	4
TOTAL CREDIT HOURS		12
Quarter 5
ACCT 253	Intermediate Accounting III	4
ACCT 236	Federal Taxation II	4
ACCT 241	Auditing I: Principles	3
TOTAL CREDIT HOURS		11
Quarter 6
ACCT 266	Public Administration/Fund Accounting	4
ACCT 242	Auditing II: Applications	3
ACCT 258	Advanced Accounting	4
ACCT 243	Professional Standards and Ethics for Accountants	1
TOTAL CREDIT HOURS		12
TOTAL CERTIFICATE CREDIT HOURS		61

Certificate of Fraud Examination

COURSE	CR
Quarter 1
ACCT 275	Fraud Examination I	2
ACCT 276	Fraud Examination II	2
TOTAL CREDIT HOURS		4
Quarter 2
ACCT 277	Fraud and the Legal Environment	4
TOTAL CREDIT HOURS		4
Quarter 3
ACCT 278	Fraud and Investigative Procedures	4
TOTAL CREDIT HOURS		4
Quarter 4
ACCT 281	Sarbanes-Oxley Act I	2
ACCT 282	Sarbanes-Oxley Act II	2
TOTAL CREDIT HOURS		4
TOTAL CERTIFICATE CREDIT HOURS		16

Certificate of Internal Auditing

COURSE	CR
Quarter 1
ACCT 275	Fraud Examination I	2
ACCT 276	Fraud Examination I	2
TOTAL CREDIT HOURS		4
Quarter 2
ACCT 281	Sarbanes-Oxley Act I	2
ACCT 282	Sarbanes-Oxley Act II	2
TOTAL CREDIT HOURS		4
Quarter 3
ACCT 291	Internal Audit I	2
ACCT 292	Internal Audit II	2
TOTAL CREDIT HOURS		4
Quarter 4
ACCT 293	Operational Auditing	2
ACCT 294	Internal Audit: Special Topics	2
TOTAL CREDIT HOURS		4
TOTAL CERTIFICATE CREDIT HOURS		16

Certificate of Taxation Specialist

COURSE	CR
Quarter 1
ACCT 231	State & Local Taxation	4
ACCT 232	Federal Taxation I	4
TOTAL CREDIT HOURS		8
Quarter 2
ACCT 236	Federal Taxation II	4
LEGL 264	Legal Environment of Business	4
TOTAL CREDIT HOURS		8
Quarter 3
ACCT 239	Advanced Taxation	4
BOA 113	Quickbooks I	1
TOTAL CREDIT HOURS		5
Quarter 4
ACCT 240	Tax Practice	4
BOA 114	Quickbooks II	1
TOTAL CREDIT HOURS		5
TOTAL CERTIFICATE CREDIT HOURS		26